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| § 42-3301 |
Definitions |
| § 42-3302 |
Levy; rates; disposition of revenues |
| § 42-3303 |
Tax on the consumer; precollection and remission by distributor |
| § 42-3303.01 |
Stamps required for cigarettes sold on Indian reservations to enrolled tribal members; definition |
| § 42-3304 |
Exemptions; rules |
| § 42-3305 |
Enforcement; penalty for failure to precollect and remit tax; violation; classification |
| § 42-3306 |
Administration |
| § 42-3307 |
Preemption by state |
| § 42-3308 |
Agreements between the department and tribal tax authorities; definition |
